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An accounting information system (AIS) is a structure that a business uses to collect, store, manage, process, retrieve and report its financial data so that it can be used by accountants, consultants, business analysts, managers, chief financial officers (CFOs), auditors and regulatory and tax agencies.
Decisions. The main objective of an internal managerial accounting system is to provide information to managers so they can make sound decisions. The goal is not to comply with outside demands, such as those of bankers, but rather to capture valuable data that can be used to manage and control a business better.